Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1887-02-09
DECISION NEXT MONDAY.
Judge Hughes's Opinion on the
Coupon Deposit Order.

Ihe following Is the opinion OF Judg
Hughes, referred to by him i'll his lette
to Messrs. Ayers and Royal, and pub
lished in the Dispatch of yesterda,
morning;
| United states Circuit Couyt Al Richmond. FeJru
| arg :, 1sS,-Opin,oh # JuGge Hughes oH me-
tion Il reIeatG HUte u the curt
| At the trial Of the case Of Hiddief0H "a. HI
| ptfds, Treasurer, e ai'.. IN this court on th,
| 20th Of December last, a witness was put oi
| the stand by the defence for the purpose d
| proving generally that spurious coupons pur
! porting 10 be interest certificates issued b.
| Virginia were in existence, and that some o
| them could bc seen In one Of the Offices I'm tn
| basement story Of the Capitol az Richmond
| PLAINTIFFS counsel moved toteject this evidenc,
| Hs Irrelevant and the court did rule il out. bu
held that il would be competent for the de
fence 10 prove afilrmatiyely that the coupons
which had been rendered by Middleton were
spurious. II was complained, on behalf Of the
defence, that these coupons were not in court.
and The plaintiif had not been required tOhaye
them there. The Judge said that this evil
could be CbyintCd in future by rule of prac
lice requiring The fling Of coupons that had
been lcudered Tor taxes with tie clerk before
trial in all cases Ike Dat under trial No ob
lection was tnen made 10 this treatment Of Tho
subject; and. on the next day, the cOurtst Der1
Hoiit entered the following rule Of court:
"Ordered. That the following special rule o.
q
tiesI ASS on the case hereafter brought agains
any treasurer or other collector OF taxes, debts.
dues, and demands due The State Of Virginia
for lcyying upon and selling the property ai!er
a tender Of the States coupons receivable f0i
such taxes, debts dues, aud demands no pro-
cess shall be issued in such action until the
plaintiff shall file with the clerk OF this court
the coupons and money which were rendered
In payment Of the tax, debt, due, or demand
for which the levy and sale was made, as re-
81 And aN
az once deposit the said coupons and money ia
the First National Bank Of Richmond for safe
keeping. 40 that the same may be forthcoming
10 be used as evidence upon the trial, ana 10 b.
thereafter disposed OF as the court may direct
REASONS TOR THE RULE.
Motion is now pending for repeal Of this
rule, and will state the reasons why think
the motion should be denied.
A taxpayer OF Virginia may pay his taxes
due the State with coupons issued under the
funding act Of 1871 and the laws amending tha-
act authorizing the like use Of coupons. There
Is no law upon the statute books OF Virginia au-
thOriZinc the reissuing Of coupons which have
been once used for the payment Of dues to the
state. Therefore, when once thus used, tn
coupon becomes absolutely and forever JunctV
o6ciO in this respect. the coupon is unlike Orii-
nary money in circulation which IL the subject
Of ordinary tender.
When the coupon Is rendered in payment OF
a tax, II the officer refuse 10 receive IL, thon
the taxpayer has one OF two courses 20
pursue Ql He may stand upon his tender. la
which case the coupon has performed It's rune
lion and ceases TO be- available for the payment
Of any other tax; or % he may elect 20 treat bis
lax as not paid, in which event he is al liberty
10 hold or dispose Of the coupon as he may
ih!nk proper.
WHEN THE COUPON IS FUNCTUs OFFICIO.
If be stand upon his tender, aud the officer
mekeylevy upon his property for the purpose OF
thus collecting the tax, the oiiicer commits
frespags, and an action will be entertained Ia
this court for the damage TO which the TAX
payer may have been subjected. The plaintln
stands upon his tender, and the court treating
The tax as having been paid by the tender OF the
coupons, sustains the action for damages Both
the plaintiff ana the court proceed upon the
principle that tho tax bas been paid by the ten
der Of the coupon. They both proceed upon the
principle that the coupon has been used IN dis
charge Of the tax, aud by having been 80 used,
has become Jtiacfus 0GeiO. IL the taxpayer,
after rendering coupons. treats IL as still valid
for uses for which IL has been available before
the tender, and uses 1t or allows IL 70 DO used IN
tender for other taxes, he abandcns his original
tender, or else he lends himself 20 fraud upon
tho Treasury Of the Commonwealth. All thal
has been said results from the fact that under
the laws Of Virginia relating TO coupons, and
from the nature Of the case, the coupon can be
honestly used hut once In the payment OF taxes.
THE PLEA OF TENDER.
The general law Of tender is In harmony
with the law applcable 10 coupons Neither al
common law, nor In equity, nor In admiralty,
can plea Of tender avail unless the defend
ant place the court In possession Of the money
which he protests that he has rendered. Tho
supreme Court Of the United States had no
hoBght OF abolishinR this wellsettled rule o.
ender when IL said. In GreenhOp %. Pofader-
tr, ffl United States 279-is60, 1881. and iSf.
" after a tender Of such coupons By tax
psyer Ia payment Of taxes, aud refusal by
ax-coilector 10 receive them, the situation and
lights Of the taxpayer and coupsn-hoder arc
precisely what they wosid 20 II he had made a